A Panorama of Existing Systems

Pierre Mevellec

Chapter 4 in Cost Systems Design, 2009, pp 33-45 from Palgrave Macmillan

Abstract: Abstract The analysis of design parameters that we have just carried out allows us to go beyond the usual presentations that are focused on three leading models: full costing, direct costing and activity based costing. The ambi­tion here is to discover potential costing-system architectures and, after an analysis using experience gained in this field, identify those that are currently used, and under what label. For this purpose, I will call upon cladistics, a technique of logical classification propounded long ago by Plato. In cladistics, one gradually constructs a solution tree, through progressive additions of criteria, which, each time, open up two further possibilities. Having used 10 parameters, we could potentially end up with 210, that is 1024, different costing systems. Mercifully, not all of them are possible. Our arborescence therefore will be far more restricted. To simplify matters, let us go back to the two phases in the presentation of parameters. First, we return briefly to the tree deduced from the general parameters. Subsequently, we analyse the differentiation in costing systems obtained by a combination of our last five parameters.

Keywords: Cost System; Conventional System; Terminal Branch; Economic Calculation; Cost Object (search for similar items in EconPapers)
Date: 2009
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-59522-4_5

Ordering information: This item can be ordered from
http://www.palgrave.com/9780230595224

DOI: 10.1057/9780230595224_5

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().